Do you want a player or a recorder? I have not seen a player that does a good job of recording. Very few players even have a microphone jack. Most players record at a low bitrate, which would not be good for music. For recording lectures, I have not seen a player with a decent built in microphone, and most recorders don't even have a decent built in microphone. I have been looking for a low cost player or recorder that would be good for recording lectures. My conclusion is that the Samson Zoom H2 recorder at around $180 is the best low cost portable option for voice or music. It has built in mics that are said to be decent.